[Verse 1]
Parliament drafts the Income Tax Act
RSC nineteen-eighty-five, chapter one, fifth supplement exact
Not the CRA who writes these rules
They just administer what Parliament tools
The distinction matters more than you think
When lawyers argue cases on the legal brink
[Chorus]
Act equals law, that's the foundation
CRA gives interpretation
Bulletins are just opinions flowing
Tax Court makes the binding knowing
Supreme Court sits at the top of the chain
Laws-justice-dot-g-c-dot-c-a holds the main refrain
[Verse 2]
Income Tax Folios spell out CRA's view
But courts can overturn what they construe
Prescribed forms handle the paperwork dance
Administrative burden, not legal stance
When taxpayers clash with the Crown's position
Only judges render the final decision
[Chorus]
Act equals law, that's the foundation
CRA gives interpretation
Bulletins are just opinions flowing
Tax Court makes the binding knowing
Supreme Court sits at the top of the chain
Laws-justice-dot-g-c-dot-c-a holds the main refrain
[Bridge]
CanLII-dot-org for every case you need
Tax Court of Canada, t-c-c dash c-c-i to feed
Your research hunger, primary sources reign
Secondary guidance can mislead your brain
The hierarchy matters when you're building arguments
Statutory text trumps administrative comments
[Verse 3]
Federal legislation carved in parliamentary stone
CRA cannot rewrite what they don't own
Administration versus legislation's might
Know the difference to get your answers right
Primary sources versus opinion's sway
Will determine how your cases play
[Chorus]
Act equals law, that's the foundation
CRA gives interpretation
Bulletins are just opinions flowing
Tax Court makes the binding knowing
Supreme Court sits at the top of the chain
Laws-justice-dot-g-c-dot-c-a holds the main refrain
[Outro]
Remember the hierarchy, keep it clear
Parliamentary power versus bureaucratic tier
The Act stands supreme in taxation's realm
Primary sources keep you at the helm